查詢結果:共有 3 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】 The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act |
許家豪 | 2022/11 | 月旦財稅實務釋評 |
2 | 評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】 A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle |
許家豪 | 2022/08 | 月旦財稅實務釋評 |
3 | 營利事業盈虧互抵為租稅優惠或是量能課稅? ──以最高行政法院108年度判字第262號判決為中心【爭點解析】 Offset between Profits and Losses of Enterprise Is a Tax Concessions or the Principle of Taxable Capacity? |
陳揚仁 | 2021/02 | 月旦財稅實務釋評 |